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More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planFishers Island Union Free School District – Website Transparency (2023M-28)
… (District) website provided the public with transparent and comprehensive financial information. Key Findings … District’s website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily access and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. The Board’s audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Comptroller DiNapoli Releases Audits
… Division of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the … that CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not … totaling $5,144, sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45English Language Learners Programs
… York, with the number of ELL students outside of New York City increasing 8% from 2019-20 to 2022-23. Part 154 of the … level as all other children. Within SED, the Office of Bilingual Education and World Languages (OBEWL) enforces Part … services to all eligible ELLs and are required to make Bilingual Education (BE) programs available in all home …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete and accurate IT equipment inventory or perform an annual …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … not effectively manage the town’s financial condition. As a result, it levied more taxes than necessary to sustain … and failed to monitor budgetary results during the year. In addition, the board allowed excessive levels of surplus …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… eligible students, 13% of the eligible student population, and determined claims were not submitted for 814 eligible … district did not have an adequate online banking policy and procedures. Potsdam Central School District – Network User Account Controls and Information Technology (IT) Contingency Planning (St. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Manorville Fire District , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… and geographic disparities in college readiness. “It is the DOE’s responsibility to ensure that New York’s … in college alone do not indicate whether a student is college ready, however. Auditors looked at a random sample … with the findings of the audit. The complete response is available in the audit. Audit New York City Department of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Comptroller DiNapoli Releases Audits
… (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help ensure that applicable … alert program and were not reporting overflow events. DEC had also not followed up with potentially non-compliant … in a timely manner. In a follow up, auditors found DEC made progress in addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s collections were … lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … of discrepancies the former deputy was arrested in September 2020 and charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Clinton Central School District , Oxford Academy and Central School District , Prattsburgh Central School … School District , Sharon Springs Central School District and the South Mountain Hickory Common School District . State … DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, … report details, prior to the start of the pandemic, the Bronx was on an upward trajectory, with steady economic and … caused by the COVID-19 pandemic has taken a toll on the Bronx, throwing it off its pre-pandemic course,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… have been allocated to North Side. $89,989 in accrued rent expenses, including $49,781 for fiscal year ended June … officials could not provide documentation to show that the rent was paid. $61,952 in Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursable